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연금충당부채 및 연금비용 회계정보 공시에 관한 연구 : 사학연기금을 중심으로

  • Seong, Ju-Ho
    • Journal of Teachers' Pension
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    • v.3
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    • pp.69-105
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    • 2018
  • 저출산과 고령화 이슈는 우리사회의 경제적 문제뿐만 아니라 공적연금의 재정지속가능성 여부와도 맞물려 있다. 실제로 우리나라 모든 공적연금은 사회보험역설(social insurance paradox)이 지속되기 힘든 새로운 도전에 직면하였다. 즉, 재정지속가능성은 제도 내적 연금개혁 혹은 제도 외적 재정지원이 없다면 항시적 수지불균형 상태가 누적될 것으로 예측된다. 이에 정부는 직접 고용과 관련된 공무원연금과 군인연금에 대해서만 연금충당부채를 산출하도록 규정하고 있다. 발생주의회계를 채택한 국제회계기준(종업원급여)을 참조하여 연금충당부채 산출을 위한 연금회계준칙(2011.8.3. 제정; 2011.1.1. 시행) 그리고 '연금회계 평가 및 공시 지침(2011.8.3. 고시 : 이하 편의상 연금회계지침이라 함)'을 신설하였다. 사학연금에 적용성 여부 논의에 앞서, 이들의 산출방법상의 문제점을 먼저 살펴보았다. 첫째, 공적연금은 공통적으로 세대 간 합의에 의해 운영되는 사회계약에 해당하므로 제도의 연속성을 전제로 한다. 하지만 연금회계준칙 및 지침은 제도의 청산을 전제로 현재 가입자(연금 미수령자, 연금 수령자)에 대해서 연금충당부채를 산출하는 폐쇄형측정(closed group valuation)을 채택하고 있다. 즉, 폐쇄형은 제도의 연속성 속성을 반영하고 있지 못하고 있어 기본 전제와 모순된다. 둘째, 공무원연금과 군인연금은 이미 기금 소진(최소한의 유동성기금만 보유함)이 되었고 정부의 보전금에 의해 수지 균형이 유지되는 순수부과방식 체계로 전환되었다. 따라서 연금충당부채는 해당 적립기금의 과소 여부를 판정하는 재정상태 기준 값에 해당하므로 기금소진이 진행된 현 상황에서는 산출의 목적, 필요성을 찾기가 힘들다. 부언하면, 제도 외적 재정지원(보전금)에 의한 수지균형방식이라면 발생주의회계보다는 현금주의회계가 회계의 목적적합성이 높다. 마지막으로 연금충당부채 산출에 있어 가장 민감한 할인율 설정 권한을 기재부장관에게 위임한 내용은 산출의 객관성, 일관성을 확보하기 힘들다고 판단된다. 이를 해소하기 위한 방안으로 본 연구에서는 5년마다 실시하고 있는 장기재정계산에서 예측된 명목 기금투자수익률을 연도별로 적용할 것을 권고하고 있다. 현행 정부회계기준을 사학연금제도에 그대로 적용하기에는 상당한 무리가 있다. 그 이유와 공시방안에 대해 살펴본다. 현재 사학연금은 기금소진 이슈로부터 상당부분 벗어나기 위해 2015년 연금개혁을 단행한 바가 있고 이를 통해 상당기간 부분적립방식 체계가 유지될 것이다. 물론 제도 외적 재정지원은 사학연금법 제53조의7에서 정부지원의 가능성만을 열어 놓은 상태이므로 미래기금소진의 가능성은 상존한다고 볼 수 있다. 먼 미래에는 순수부과방식 체계로 전환될 개연성이 높다. 이러한 재정의 양면성을 본 연구에서는 이중재정방식(dual financing system)이라고 한다. 이러한 속성을 고려하여 연금충당부채(연금채무라는 표현이 적합할 것으로 사료됨)를 산출하고 공시하여야 한다. 그 주요 연구 결과는 다음과 같이 요약된다. 먼저 현행 부분적립방식의 재정상태 검증을 위해 연금채무를 산정할 필요성이 있다. 이를 위해 본 연구에서는 기발생주의(예측단위방식 적용)에 근거한 폐쇄형 측정I(제도 종료를 전제로 현 가입자의 잠재연금채무(IPD) 산출에 초점을 둠) 그리고 미래발생주의(가입연령방식 적용)에 근거한 폐쇄형 측정II(추가적으로 현 가입자의 일정기간 급여 및 기여 발생 허용)을 제안하고 있다. 이를 통해 미적립채무의 규모 그리고 이를 해소하기 위한 상각부담률을 산출할 수 있다. 최종적으로 미래 가입자들까지 포함하고 기금소진 가능성까지 고려하는 개방형측정(open group valuation)을 다루고 있다. 단, 본 연구에서는 공무원연금처럼 기금부족분에 대해서 향후 정부보전금이 있다는 가정 하에 공시 방법을 제시하고 있다. 요약하면, 현행 사학연금제도는 현재와 미래의 재정 양면성을 모두 고려하여 연금채무 및 미적립채무를 공시하여야 한다. 부언하면, 현재 부분적립방식 재정상태를 반영하는 연금채무는 발생주의회계를 적용하고 미래에 도래할 순수부과방식 재정상태는 현금주의회계를 적용할 것을 최종 결론으로 도출하고 있다. 마지막으로 본 연구의 한계는 정부보전금의 가능성에 대한 법률적 해석과 병행하여 책임준비금 범위의 안정적 확대를 전제로 한 공시 논의 그리고 보전금의 책임한도 범위에 따른 공시 논의 등은 다루고 있지 않다는 점이다. 이러한 논의 사항은 향후 연구과제로 두고자 한다.

A Study on the Expression of Connexin 43 in the Experimental Tooth Movement of Rat (백서의 실험적 치아이동시 connexin 43의 발현에 관한 연구)

  • Lim, Jeong-Hyeon;Kang, Kyung-Hwa;Lee, Jong-Jin;Kim, Eun-Cheol;Kim, Sang-Cheol
    • The korean journal of orthodontics
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    • v.31 no.5 s.88
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    • pp.525-534
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    • 2001
  • Bone remodeling in response to force requires coordinated actions of osteoblasts, osteoclasts, osteocytes, and periodontal ligament cells. Coordination among these cells may be mediated, in part, by cell-to-cell communication via gap junctions. This study was designed to evaluate the expression of gap junction, connection 43 In periodontal tissue during the experimental movement of rat's incisors, by LSAB(labelled streptavidine biotin) immunohistochemical staining for connexin 43. Twenty seven Sprague-Dawley rats were divided into a control group(3 rats), and 6 experimental groups(24 rats) where 75g of force was applied from helical springs across the maxillary incisors. Rats of experimental groups were sacrificed at 12 hours, 1, 4, 7, 14 and 28 days after force application, respectively. And the tissues of a control group and experimental groups were studied immunohistochemically. The results were as follows : 1. In control group, the expression of connexin 43 was rare in gingiva, dentin, cementum, periodontal ligament, and bone cells. 2. In experimental group, the expression of connexin 43 was increased in pulp, periodontal ligament, osteoblasts, and osteoclasts, comparing to that in control. And it was rare in gingiva, dentin, and odontoblasts regardless of the duration of force application, which was not different from that of control group. 3. The expression of connexin 43 in pulp of experimental group began to increase in 4-day after force application and got to the highest degree at 7-day. And it decreased after 14-day to be similar to that of control group at 28-day. 4. The expression of connexin 43 in periodontal ligament was noted in small capillaries adjacent to alveolar bone, showing higher intensity of immunolabelling after 4-day And it was stronger in the pressure side than in tension side of periodontal ligament. After 7-day, decrease in connexin 43 expression was observed. 5. The expression of connexin 43 in alveolar bone began to increase 1-day, reached to the highest degree at 4-day, and decreased at 7-day. And the expression in osteoclasts was more than that in osteoblasts or osteocyte at 7-day.

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Studies on the Breeding of the Response to short photoperiod, Fiber weight, and Qualitative characters and of the Associations Among these characters in Kenaf (섬유용양마의 육종에 관한 연구 -단일반응성과 섬유종의 유전 및 연소)

  • Johng-Moon Park
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.4 no.1
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    • pp.115-124
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    • 1968
  • It was shown that the most desirable characters for kenaf are high-fiber weight and moderately early maturity. Therefore, the objectives of this research on this crop is to find varieties possessing these characteristics. The experiments covered in this report provided new information relative to segregation, mode of inheritance, estimate of the number of genes involved in fiber weight and their response to short day length of 10 hours and the qualitative characters, such as, color of stem, capsule, petiole and shape of leaves. The associations which exist among these characters are also indicated. Fiber weight per plant, days to flowering, Stem color, Petiole color, Capsule color, and shape of leaves were studied in parental, $F_1$.$F_2$and backcross populations of a cross between Dashkent, a low-fiber weight but early maturing kenaf variety, and G 38 F-1, a high-fiber weight but late maturing kenaf variety. Crosses were made using the varieties, Dashkent and G 38 F-1 as parents. The Dashkent parent had the following characteristics: green stems, capsules and petioles and lobed shaped leaves; 105.8234 mean-days to flowering in the field, and 106.9222 mean-days under 10 hours short day treatment. The other parent, G 38 F-1 had red stems yellow capsules and red petioles and unlobed shaped leaves; 149.8921 mean-days to flowering in the field, and 62.3684 mean-days under 10 hours short day treatment. Both of the parents, $F_1$, $F_2$, $BC_1$ ($F_1$ X Dashkent, ) and $BC_2$($F_1$ ${\times}$ G38F-1) of the kenaf cross were grown at the Crops Experiment Station, Suwon, Korea in 1965. Color of stems, petioles and capsules, and shape of leaves were noted to be simply inherited as a single factor. Red stem color was dominant over green stem color, red petiole color was dominant over green petiole, lobed shaped leaves were dominant over unlobed shaped leaves and yellow capsules were dominant over green capsule. It was, also, noted that the factor for color of petiole was linked with the factor for shape of leaf with a 11.9587 percent recombination value, however no interaction or linkage were found among the color of stem and capsule color. Using Powers partitioning method, theoretical means and frequency distributions for each population, the days to flowering were calculated with the assumption that two gene pairs were involved. The values obtained fitted the theoretical values. In general this would indicate that Dashkent and G 38 F -1 were differentiated by two gene pairs. Heritability values were calculated as the percent of additive genetic variance. Heritability value of days to flowering, 89.5% in the broad sense and 79.91% in the narrow sense, indicated that the selection for this character would be effective in relatively early generations. Particularly, high positive correlations were found between days to flowering and the color of petioles and shape of leaves. However, there was no relation between days to flowering and capsule color nor between these and stem color. On the basis of the results of this experiment there is evidence that the hereditary factor for shape of leaves and the color of petioles is linked with an effective factor or factors for the characters of days to flowering. The association was sufficiently close to offer a possible simple and efficient means of selection for moderately early mat. uring plants by leaf shape and petiole color selection. Again using Powers partitioning method the frequency distribution for each population to the fiber weight were calculated with the assumption that two gene pairs, AaBb, were involved. Both phenotypic and genotypic dominance were complete. The obtained value did not agree with the theoretical value for $F_2$ and $BC_1$ ($F_1$ ${\times}$ Dashkent.) It seems that Dashkent and G 38 F-1 were differentiated by two major gene pairs but some the other minor genes are necessary. It is certain that the hereditary factor for shape of leaves and color of petioles is linked with an effective factor or factors for fiber weight. Also, high. yielding plants with moderately early maturity were found in the $F_2$ population. Thus, simultaneous selection for high-fiber yield and moderately early maturing plants should be possible in these populations. Phenotypic and genotypic correlation coefficients between fiber weight per plant and days to flowering, stem height and stem diameter were calculated. In general, genotypic correlations are higher than the phenotypic correlation. The highest correlation is found between stem height and fiber weight per plant (0.7852 in genotypic and 0.4103 in phenotypic) and between days to flowering and fiber weight per plant (0.7398 in genotypic and 0.3983 in phenotypic.) It was also expected that the selection of high stem height and moderately early maturing plants were given the efficient means of selection for high fiber weight.

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Studies on the Inheritance of Heading Date in Wheat(Triticum aestivum L. em Thell) (소맥(Triticum aestivum L. em Thell)의 출수기 유전에 관한 연구)

  • Chang-Hwan Cho
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.15
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    • pp.1-31
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    • 1974
  • Introducing genes for earliness of wheat varieties is important to develop early varieties in winter wheat. In oder to obtain basic informations on the response of heading to the different day length and temperature treatments and on the inheritance of heading dates, experiments were conducted at the field and greenhouse of the Crop Experiment Station, Suwon. Varieties used in this experiments were, early variety Yecora F70, medium varieties Suke #169, Parker and Yukseung #3, and late varieties Changkwang, Bezostaia, Sturdy and Blueboy. The parents and F$_1$s of partial diallel crosses of above eight varieties were subjected the following four different treatments; 1. high temperature and long day, 2. high temperature and short day, 3. low temperature and long day, and 4. low temperature and short day. The same materials were grown also in field condition. Parents, F$_1$ and F$_2$ generation were grown also in both greenhouse under high temperature and short day and in field. The results obtained were summarized as follow: 1. No effects of temperature and daylength on the number of leaves on the main stem were found when -varieties were vernalized. The number of main stem leaves were fewer for spring type of varieties than for winter type of varieties. 2. The effects of temperature and daylength on the days to flag leaf opening were dependent on the speed of leaf emergence. The speed of leaf emergence were faster for lower leaves than for upper leaves. 3. The response to short day and long day (earliness of narrow sense) of varieties were found to be direct factor responsible to physiology of heading dates in vernalized varieties. Great difference of varieties to heading date was found in high temperature and short day treatment, but less differences were found in high temperature and long day, low temperature and long day and low temperature and short day treatments respectively. The least varietal difference for heading dates was found in the field condition. 4. Changkwang and Parker were found to be the most sensitive to short day treatment (photosensitive) and the heading of these varieties were delayed by short day treatment. No great varietal differences were found among other varieties. 5. Varietal differences of heading dates due to daylength were greater in high temperature than in low temperature. 6. Varietal differences of heading dates due to temperature were not great. but in general the heading dates of varieties were faster under high temperature than under low temperature. 7. Earliness of heading dates was due to partial dominance effect of genes involved in any condition. The degree of dominance was greater under short day than under long day treatment. 8. The varietal differences of heading date under high temperature and long day were due to earliness or narrow sense (response to long day) of varieties. The degree of dominance was greater for Yecora F70, spring type than for other winter type of varieties. No differences or less differences of degree of dominance was found among winter type of varieties. The estimated number of effective factor concerned in the earliness of narrow sense was one pair of allele with minor genes. 9. The insensitivity of varieties to short day treatment in heading dates was due to single dominant gene effect. Under the low temperature the sensitivity of varieties to short day treatment was less apparent. 10. The earliness of short day and long day (earliness of narrow sense) sensitivities of varieties appearea to be due to partial dominance of earliness over lateness. In strict sense, the degree of the dominance should be distinguished. 11. Dominant gene effects were found for the thermo-sensitivity of varieties, and the effect was less, significant than the earliness in narrow sense. 12. One pair of allele, ee and EE, for photosensitivity was responsible for the difference in the heading dates between Changkwang and Suke #169. Two pairs of alleles, ee, enen and EE, EnEn. appeared to be responsible for the difference between Changkwang and Yecora F70. The effects of EE and EnEn were, additive to the earliness and the effects of EE were greater than EnEn under short day. However, the effects of EE were not evident in long day but the effects of EnEn were observed in long day. 13. Two pairs of dominant alleles for the earliness were estimated from the analysis of F$_1$ diallels in the field but the effects of these alleles in F$_2$ were not apparent due to low temperature and short day treatment in early part of growth and high temperature and long day treatment in later part of growth. The F$_2$ population shows continuous variation due to environmental effects and due to other minor gene effects. 14. The heritabilities for heading dates were ranged from 0.51 to 0.72, indicating that the selection in early generation might be effective. The extent of heritability for heading dates varied with environments; higher magnitude of heritability was obtained in short day treatment and high temperature compared with long day and low temperature treatments. The heritabilities of heading date due to response to short day were 0.86 in high temperature and 0.76 in low temperature. The heritabilities of heading date due to temperature were not significantly high. 15. The correlation coefficients of heading dates to the number of grains per spike, weight of 1, 000 grains. and grain yield were positive and high, indicating the difficulties of selections of high yielding lines from early population. But no significant correlation coefficient was obtained between the earliness and the number of spikes, indicating the effective selection for high tillering from early varieties for high yielding.

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